UNITED STATES v. MEMORIAL CORPORATION

No. 12843.

244 F.2d 641 (1957)

UNITED STATES of America v. MEMORIAL CORPORATION et al.

United States Court of Appeals Sixth Circuit.

May 29, 1957.


Attorney(s) appearing for the Case

Grant W. Wiprud, Washington, D. C., Charles K. Rice, Lee A. Jackson, Robert N. Anderson, and Louise Foster, Washington, D. C., Fred Elledge, Jr., U. S. Atty., Nashville Tenn., on brief, for appellant.

Harris A. Gilbert, Nashville, Tenn., John M. Barksdale, Barksdale, Hudgins & Osborn, Nashville, Tenn., on brief, for appellee.

Before SIMONS, Chief Judge, and ALBERT LEE STEPHENS of Ninth Circuit and McALLISTER, Circuit Judges.


McALLISTER, Circuit Judge.

The Memorial Corporation brought suit in the district court to recover income taxes paid under a deficiency assessment. The district court held that where a syndicate, organized to buy land and erect a building thereon, issued preferred syndicate certificates, and after sale thereof reorganized as a corporation and converted the preferred certificates into bonds, in accordance with the syndicate agreement, the amount paid as commission for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases